Barcelona have become the first sports team in history with an average first-team pay of more than £10 million ($12.8 million) per season.
Lionel Messi's pay alone is more than £50 million per season.
Real Madrid are second in the GSS survey at £8.1 million per year.
The next six spots are filled by NBA teams with the Oklahoma City Thunder third at £7.85 million and the Golden State Warriors fourth at £7.82 million.
Manchester United (£6.53 million) are the highest British club in the survey in 10th